Assume that at the beginning of the fiscal year, the City of Finch reports the following balances in its accounts for the General Fund:

	General Fund
Beginning Balances:	DR	CR
Cash	$ 6,720
Receivables:
Real estate & personal property	3,250
Intergovernmental	1,800
Payables		$ 1,180
Deferred revenues		3,750
Fund balances:
Assigned		2,150
Unassigned		4,690
	$11,770	$11,770

Required:

1. Prepare the pre-closing trial balance for the General Fund.
2. From the pre-closing trial balance in part a, prepare the City of Finch’s balance sheet and the statement of revenues, expenditures, and changes in fund balances for the fiscal year for the General Fund.